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2005 (9) TMI 278 - AT - Income TaxExtract: .......s or anybody who maintains the minor child. Since the parents of the minor are not surviving in the present case in hand, we are of the considered opinion that the income of the minor cannot be clubbed in the hands of her grandfather. Accordingly, the orders of the lower authorities are quashed. 9. In the result, the assessee s appeals are allowed.
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